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IIA IAA-IAP Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Internal Audit Process | - Fieldwork and evidence collection - Audit planning and scoping - Follow-up and monitoring - Reporting and communication |
| Topic 2: Governance, Risk, and Control | - Risk management concepts - Internal control frameworks - Governance principles |
| Topic 3: Foundations of Internal Auditing | - Ethics and professional standards - Internal audit definition and purpose |
| Topic 4: Audit Tools and Techniques | - Sampling methods - Data analysis techniques |
IIA Internal Audit Practitioner Sample Questions:
Question 1
Which of the following best ensures that the internal audit activity is free from undue interference from management?
A. A board audit committee that is composed of competent, independent members.
B. An audit charter that defines the chief audit executive's functional reporting relationship with the board.
C. Audit policies and procedures that are comprehensive and well-documented, in accordance with the Standards.
Question 2
To be organizationally independent, the chief audit executive should administratively report to which of the following?
A. The board of directors.
B. The chief executive officer.
C. The audit committee.
Question 3
A senior police officer was in charge of the cash fund used for undercover operations. In this situation, which of the following would likely be considered a red flag?
A. The officer has no professional qualifications.
B. The officer never speaks about the operations.
C. The officer appears to be living beyond his means.
Question 4
Which of the following is an important consideration when providing quality audit communications?
A. Provide a fair and balanced assessment.
B. Include as much detail as possible.
C. Demonstrate knowledge by using technical language.
Question 5
Which of the following would be a common benefit of using generalized audit software?
A. It enables internal auditors to perform tests on data with the assistance of the organization's IT personnel.
B. It enables internal auditors to analyze very large quantities of data.
C. It eliminates the need to obtain access privileges to relevant and reliable data.
Solutions:
| Question 1 Answer: B | Question 2 Answer: B | Question 3 Answer: C | Question 4 Answer: A | Question 5 Answer: B |
